Um before you know I'll welcome everyone to the webinar there are a few housekeeping of items I want to briefly go over if you're having any technical difficulties please contact WebEx at one eight six six two two nine three two three nine event number 622 675 to two the event password is TRF 2024 this webinar will be recorded and made available after the event please use the chat function for any technical questions um you do get credit for attending this webinar um if you want CP you should complete and submit a short evaluation survey that will pop up on your screen after the webinar ends during the webinar we will share three words um the survey will ask you for those words and you cannot claim CP unless we receive a completed evaluation with the correct words any technical questions about the survey can be addressed to alina stone at a stone gr fcpa comm or at 301 six six four nine three five seven please turn off your popup blockers this presentation is available to download at WWF CPA comm slash media / 2 2 8 . p p TX briefly what our webinar objectives are is to provide you with a better understanding of how to comply with complex areas of form 990 reporting you see there that there's one hour of CPE there's a little bit you know stuff there that we don't really need to read or go over other than that and so I want to introduce the people presenting the webinar this morning my name is Jorge Estrada I'm a manager at the nonprofit tax department of Gilman Rosenberg and Friedman I'm joined by my colleagues Janna Gaddafi and Katelyn Miller were part of our department which is about...